Taxation in the extraction of precious metals and its features

Despite the fact that among domestic scientists and practitioners there is no consensus on the concept and economic and legal nature of a taxation object, a point of view is of particular interest for the purposes of this study, according to which a certain kind of condition should be considered as the latter, the presence which entails the emergence of relations about the payment of the tax, the participants of which are, respectively, the state represented by the tax authorities and the taxpayer.